Figure 218 Oct 2026From “What is customer perceived value?”

A value claim record

Write down the use, the consequence, the worth, the owner, the proof and the margin before the claim goes to a buyer.

Figure 2A value claim record

Source: Author's decision worksheet. The use and consequence fields follow Woodruff (1997), pp. 141 to 144; the worth field follows Anderson et al. (2000), pp. 308 and 309; the owner and proof fields follow Anderson et al. (2000), pp. 310 and 325 to 326; the margin field follows Anderson et al. (2000), pp. 320 to 325. The fields are reader inputs; no company data is supplied.

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-what-is-customer-perceived-value-fig02.png

Source and evidence

Each line names a claim related to this exhibit, its source, and how it was checked.

B CPV-OWN-C2 A value claim is written down as one record: use situation and goal, consequence, worth in money net of non-price costs, the function that realizes it, the proof, and the margin of value gain over price gain; illustrated with a hypothetical software tier that automates a finance reconciliation, addressed to finance as well as procurement, worth stated against the offer it would replace and discounted to today if the price is paid once, measured in a pilot at the customer, priced so value clearly exceeds the price increase; the sources propose such a pilot only as future research.Author worksheet grounded in WDF97-C2, ATW00-C1, ATW00-C4 and ATW00-C6

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.

From the essay

Pricing & revenue architecture

What is customer perceived value?

Customer perceived value is what an offering is worth to the customer in use, as the customer sees it. In B2B it is a sum of money that excludes price.

18 Oct 2026

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APA 7

Isoglu, S. (2026). A value claim record [Figure]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-customer-perceived-value-fig02/

BibTeX

@misc{isoglu-2026-what-is-customer-perceived-value-fig02,
  author = {Isoglu, Sinan},
  title = {{A value claim record}},
  year = {2026},
  howpublished = {Figure 2, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-customer-perceived-value-fig02/},
  note = {From the essay {What is customer perceived value?}}
}

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<figure>
  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-customer-perceived-value-fig02/">
    <img src="https://isoglu.com/social/isoglu-2026-what-is-customer-perceived-value-fig02.png" alt="Figure 2: A value claim record" width="3200" height="2400">
  </a>
  <figcaption>Figure 2: A value claim record. Source: Author&#39;s decision worksheet. The use and consequence fields follow Woodruff (1997), pp. 141 to 144; the worth field follows Anderson et al. (2000), pp. 308 and 309; the owner and proof fields follow Anderson et al. (2000), pp. 310 and 325 to 326; the margin field follows Anderson et al. (2000), pp. 320 to 325. The fields are reader inputs; no company data is supplied. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-customer-perceived-value-fig02/">View exhibit</a>.</figcaption>
</figure>